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1997 (11) TMI 334 - CEGAT, NEW DELHIExtract: .......ome Tax Tribunal has also held that they cannot be assessed as one unit overweighs other considerations particularly in the absence of proof of financial flow back. In the circumstances neither clubbing nor demand of duty or penalty is justified. We therefore set aside the impugned order and accept the appeal as already announced in the open court.
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